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Putusan MAHKAMAH AGUNG Nomor 266 B/PK/PJK/2022 | IndoCourtAtlas

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TUN / Pajak

Judicial Review

Supreme Court

266 B/PK/PJK/2022

Putusan MAHKAMAH AGUNG Nomor 266 B/PK/PJK/2022

Case Information

Court: Mahkamah Agung

Classification: / Pajak

Verdict date: 10 March 2022

Court Officials

Main Judge: Prof. DR. H. Supandi, SH., M.Hum

Judges: Dr. H. Yodi Martono Wahyunadi, SH., MH.: Is Sudaryono, SH., MH

Clerk: Rut Endang Lestari, SH

Parties / Pihak

Plaintiffs / Applicants (1)

Filing or appealing side

Applicant (1)

P

PT. PERKEBUNAN NUSANTARA II

Tanjung Morawa - Deli Serdang

Also in 100 other cases

912 K/PDT.SUS/2009 — Mahkamah Agung
983 K/PDT/2011 — Mahkamah Agung
248/Pdt.Sus-PHI/2018/PN Mdn (7 January 2019) — PN Medan
43/PDT.G/2012/ PN.Psp.Sbh (14 July 2014) — PN Padang Sidempuan
74/PDT.G/2015/PN Lbp (29 September 2016) — PN Lubuk Pakam
20/Pdt.Sus-PHI/2019/PN Mdn (18 April 2019) — PN Medan

Decision / Putusan

TOLAK PK

99/Pdt.G/2017/PN Lbp (12 March 2018) — PN Lubuk Pakam

39 K/Pdt/2013 (15 August 2013) — Mahkamah Agung

78/PDT.G/PLW/2009/PN Lbp (20 March 2013) — PN Lubuk Pakam

363 K/Pdt.Sus-PHI/2020 (23 April 2020) — Mahkamah Agung

22/PDT.G/2010/PN.STB (20 October 2011) — PN Stabat

26/G/2019/PTUN.MDN (25 July 2019) — PTUN Medan

119/G/2018/PTUN.MDN (10 April 2019) — PTUN Medan

230/Pdt.Sus-PHI/2018/PN Mdn (7 January 2019) — PN Medan

49/Pdt.G/2017/PN Psp (22 May 2018) — PN Padang Sidempuan

5/Pdt.Sus-PKPU/2019/PN Niaga Mdn (30 January 2019) — PN Medan

1645 K/Pdt/2019 (29 October 2019) — Mahkamah Agung

217/Pdt.Sus-PHI/2018/PN Mdn (4 December 2018) — PN Medan

107/Pdt.Sus-PHI/2018/PN Mdn (14 August 2018) — PN Medan

3039 K/PDT/2015 (18 October 2016) — Mahkamah Agung

193/Pdt.Sus-PHI/2016/PN Mdn (6 March 2017) — PN Medan

736 B/PK/PJK/2012 (12 February 2013) — Mahkamah Agung

147/G/2018/PTUN.MDN (2 April 2019) — PTUN Medan

261/PDT/2018/PT MDN (25 September 2018) — PT Medan

677 K/PDTSUS/2009 (5 November 2009) — Mahkamah Agung

23/Pdt.Sus-PHI/2019/PN Mdn (18 April 2019) — PN Medan

2461K/PDT/2007 (30 April 2008) — Mahkamah Agung

696/Pdt.G/2017/PN Mdn (18 October 2018) — PN Medan

190/Pdt.Sus-PHI/2018/PN Mdn (7 January 2019) — PN Medan

378 PK/Pdt/2015 (23 October 2015) — Mahkamah Agung

269/G/2019/PTUN.MDN (13 April 2020) — PTUN Medan

364 K/Pdt.Sus-PHI/2020 (23 April 2020) — Mahkamah Agung

105/Pdt.G/2020/PN Lbp (14 October 2020) — PN Lubuk Pakam

408/Pdt.G/2016/PN Mdn (5 April 2017) — PN Medan

62/Pdt.Sus-PHI/2019/PN Mdn (23 July 2019) — PN Medan

1/Pdt.Sus-PHI/2018/PN Mdn (19 April 2018) — PN Medan

345 K/Pdt.Sus-PHI/2018 (3 May 2018) — Mahkamah Agung

508 PK/Pdt/2015 (18 February 2016) — Mahkamah Agung

21/Pdt.Sus-PHI/2019/PN Mdn (18 April 2019) — PN Medan

146/B/2019/PT.TUN.MDN (23 July 2019) — PTTUN Medan

439 PK/Pdt/2012 (14 November 2012) — Mahkamah Agung

26/Pdt.G/2015/PN STB (19 May 2016) — PN Stabat

1433 K/Pdt/2014 (28 November 2014) — Mahkamah Agung

366 K/Pdt.Sus-PHI/2020 (23 April 2020) — Mahkamah Agung

37/G/2020/PTUN.MDN (22 September 2020) — PTUN Medan

3147 K/Pdt/2018 (19 December 2018) — Mahkamah Agung

22/Pdt.Sus-PHI/2019/PN Mdn (18 April 2019) — PN Medan

270/G/2019/PTUN.MDN (13 May 2020) — PTUN Medan

265/Pdt.Sus-PHI/2018/PN Mdn (21 March 2019) — PN Medan

3342 K/Pdt/2010 (12 May 2011) — Mahkamah Agung

191/Pdt.Sus-PHI/2018/PN Mdn (7 January 2019) — PN Medan

19/Pdt.Sus-PHI/2019/PN Mdn (18 April 2019) — PN Medan

52/Pdt.G/2020/PN Lbp (3 August 2020) — PN Lubuk Pakam

1255 K/Pdt/2018 (26 June 2018) — Mahkamah Agung

287 K/Pdt/2017 (17 April 2017) — Mahkamah Agung

859 B/PK/PJK/2012 (20 February 2013) — Mahkamah Agung

48/Pdt.G/2019/PN Lbp (30 October 2019) — PN Lubuk Pakam

218/Pdt.Sus-PHI/2018/PN Mdn (19 December 2018) — PN Medan

437/PDT/2011/PT-MDN (13 March 2012) — PT Medan

998 K/Pdt/2012 (26 September 2013) — Mahkamah Agung

5/Pdt.Sus-PKPU/2019/PN Mdn (30 January 2019) — PN Medan

123 PK/TUN/2011 (30 November 2011) — Mahkamah Agung

345/PDT/2015/PT-MDN (16 December 2015) — PT Medan

651 K/Pdt.Sus/2012 (19 November 2012) — Mahkamah Agung

2056 K/Pdt/2014 (27 May 2015) — Mahkamah Agung

263/Pdt.Sus-PHI/2018/PN Mdn (14 March 2019) — PN Medan

676 PK/Pdt/2018 (17 October 2018) — Mahkamah Agung

596 PK/Pdt/2014 (24 February 2015) — Mahkamah Agung

2400 K/Pdt/2019 (19 September 2019) — Mahkamah Agung

735 B/PK/PJK/2012 (12 February 2013) — Mahkamah Agung

51/Pdt.G/2020/PN.Lbp (29 June 2020) — PN Lubuk Pakam

210/Pdt.Sus-PHI/2018/PN Mdn (4 December 2018) — PN Medan

2435 K/Pdt/2019 (9 September 2019) — Mahkamah Agung

219/Pdt.Sus-PHI/2018/PN Mdn (11 December 2018) — PN Medan

362 K/Pdt.Sus-PHI/2020 (23 April 2020) — Mahkamah Agung

596 PK/Pdt/2018 (18 September 2018) — Mahkamah Agung

2655 K/Pdt/2017 (16 November 2017) — Mahkamah Agung

3121 K/Pdt/2016 (12 December 2017) — Mahkamah Agung

1844 K/Pdt/2019 (29 July 2019) — Mahkamah Agung

211/Pdt.Sus-PHI/2018/PN Mdn (26 November 2018) — PN Medan

129/PDT/2018/PT MDN (4 June 2018) — PT Medan

129/Pdt.Sus-PHI/2018/PN Mdn (19 July 2018) — PN Medan

54/PDT/2018/PT MDN (26 April 2018) — PT Medan

18/Pdt.Sus-PHI/2019/PN Mdn (18 April 2019) — PN Medan

160/PDT/2019/PT MDN (27 June 2019) — PT Medan

36/Pdt.G/2017/PN STB (4 June 2018) — PN Stabat

245/Pdt.G/2018/PN Lbp (9 January 2020) — PN Lubuk Pakam

413 K/Pdt.Sus-PHI/2019 (23 May 2019) — Mahkamah Agung

161/Pdt.Sus-PHI/2016/PN Mdn (7 April 2017) — PN Medan

734 B/PK/PJK/2012 (12 February 2013) — Mahkamah Agung

127/Pdt.Sus-PHI/2018/PN Mdn (19 July 2018) — PN Medan

212/Pdt.Sus-PHI/2018/PN Mdn (29 November 2018) — PN Medan

1088 K/PDT/2012 (15 January 2013) — Mahkamah Agung

754/B/PK/PJK/2014 (9 December 2014) — Mahkamah Agung

365 K/Pdt.Sus-PHI/2020 (23 April 2020) — Mahkamah Agung

190/Pdt.G/2020/PN Lbp (8 October 2020) — PN Lubuk Pakam

5/PDT.G/2011/PN.LP (9 September 2011) — PN Lubuk Pakam

128/Pdt.Sus-PHI/2018/PN Mdn (19 July 2018) — PN Medan

858 C/PK/PJK/2012 (25 March 2013) — Mahkamah Agung

62/G/2020/PTUN.MDN (20 October 2020) — PTUN Medan

Defendants / Respondents (1)

Responding side

Respondent (1)

D

DIREKTUR JENDERAL PAJAK;

PT. PERKEBUNAN NUSANTARA II VS DIREKTUR JENDERAL PAJAK;